Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 10Produzione di prodotti alimentari
- 10.3Lavorazione e conservazione di frutta e ortaggi
- 10.32.00Produzione di succhi a base di frutta e ortaggi
Description
- manufacture of fruit or vegetable juices
- production of concentrates from fresh fruits and vegetables
Exclusion notes
Excluded from division 10:
- preparation of meals for immediate consumption, see division 56
Excluded from class 10.32:
- manufacture of beverages produced with fruit nectars, see 11.07
Frequently asked questions
I produce concentrated fruit juices and nectars: ATECO code 10.32.00 or fruit preserves?
10.32.00 for juices made from fruit or vegetables and concentrated nectars from fresh fruit and vegetables. Preserves, jams, and vegetables bottled in oil or canned fall under 10.39.00. The juice heading exists precisely to keep these categories separate.
Fruit juice or soft drinks? I make beverages that blend juice with water
If your end product is a fruit or vegetable juice or nectar, you are in 10.32.00. When the beverage is a flavoured, carbonated, or water-and-sugar-based soft drink, the code shifts to 11.07.01. The key question is whether you are selling juice or a soft drink.
I bottle both fruit juices and mineral water: ATECO code 10.32.00 or bottled water production?
These are two separate headings. Fruit and vegetable juices and nectars belong to 10.32.00; the bottling of natural mineral and spring water falls under 11.07.02. If you do both, declare the predominant activity as primary and the other as secondary.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 10.32.00— Produzione di succhi di frutta e di ortaggi(corrispondenza diretta)